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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
The Minimum Corporate Income Tax (hereafter "Min CIT") as applicable from the year 2013 introduced a two stage approach to determine to which Min CIT …
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Début 2015, la Cour de justice de l'Union européenne a rendu un arrêt (CJUE, aff. C-30/14) qui devrait rassurer les propriétaires de bases de données …
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The Luxembourg Parliament passed several laws in the framework of the 2015 Budget on December 19th 2015. The Budget Laws include a temporary budget ba…
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On November 25th 2014, the Luxembourg parliament approved the draft law amending the procedure applicable to the exchange of information on request (t…
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In January 2012, the European Commission presented the long-awaited proposal for a reform of the European data protection law, which consists of a gen…
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An Income tax treaty between Luxembourg and the Czech Republic (the "Treaty") was signed in Brussels on March 5th 2013 and it is applicable on income …
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À l'heure où les débats se concentrent fréquemment sur le traitement des données personnelles effectué par les multinationales, un arrêt rendu pa…
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Under article 25 of Regulation (EU) No 648/2012 of the European Parliament and of the Council of July 4th 2012 on OTC derivatives, central counterpart…
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On December 29th 2014 the CSSF issued an update of its Frequently Asked Questions concerning the Luxembourg Law of 12 July 2013 on alternative investm…
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On November 28th 2014 the European Securities and Markets Authority ("ESMA") released its final report ("Final Report") in respect of the delegated ac…
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On December 18th 2014 the European Securities and Markets Authority ("ESMA") published an Opinion (the "Opinion") and an Advice (the "Advice") on inve…
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Il est de pratique courante que suite à un licenciement avec effet immédiat, l'employeur et le salarié concluent une transaction.
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October 2014, Luxembourg's Prime Minister and Minister of Communications and Media, Xavier Bettel, presented the so-called "Digital Letzebuerg" in the…
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The European Parliament issued on November 26th 2014 Regulation number 1286/2014 (the "Regulation") on key information documents ("KID") for packaged …
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On December 30th 2014, the Luxembourg Supervisory Authority for the Financial Sector ("CSSF") published its "Frequently Asked Questions in relation to…
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In order to bring Luxembourg legislation in line with recent case law of the ECJ (Tate & Lyle Investments Ltd/Belgique, C-384/11 and Com/Allemagne…
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A draft Directive (the "draft 4th Directive") of the Parliament and the Council (2013/0025 COD) that will directly impact most financial institutions …
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On September 29th 2014, the Council of the European Union adopted a directive (following the European Parliament which had done so on April 15th 2014)…
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The Budget Laws introduced a new paragraph (§29a) in the General Tax Law, the Abgabenordnung, detailing the TCL procedure applicable from now on, both…
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To recap, the European Parliament, after many years of discussion, voted positively on 11 December 2012 on two draft EU Regulations on a unitary paten…
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